PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

TDS was required to deducted as per section 194C(6) of the Act. However, the Ld. CIT(A) has not considered these details and has confirmed the action of the AO. 5(b). As regards the addition of Rs.45,000/- for unexplained SBNs deposit during the demonetization period a certificate has been placed on record issued by Canara Bank stating